- B2G E-Invoicing Mandate: Slovakia mandates the use of electronic invoices for transactions with public sector institutions, effective since July 1, 2017, using the IS EFA platform connected to the Peppol network.
- Phased Implementation Timeline: Beginning January 2027, VAT-registered businesses must issue e-invoices for domestic B2B transactions, with real-time reporting to tax authorities. By July 2030, this requirement will extend to intra-community transactions.
- Compliance and Standardization Efforts: The Ministry of Finance is working on the legislative framework for the mandatory B2B e-invoicing and e-reporting system, aiming to align with EU standards and improve efficiency in tax administration.
Source ec.europa.eu
Briefing document & Podcast: E-Invoicing in Slovakia – VATupdate
Timeline of eInvoicing in Slovakia
| Date | Milestone |
|---|---|
| 1 August 2019 | Act No. 2015/2019 enters into force, mandating B2G eInvoicing via IS EFA. |
| End of 2024 | Full rollout of IS EFA expected for public authorities. |
| December 2024 | Preliminary info published on VAT Act amendment for mandatory B2B eInvoicing. |
| 31 January 2025 | Public consultation on VAT Act amendment concludes. |
| 23 June 2025 | Ministry of Finance hosts large online conference with 390+ stakeholders. |
| Summer 2025 | Draft legislation for mandatory B2B eInvoicing expected. |
| End of 2025 | Adoption of VAT Act amendment anticipated. |
| 1 January 2027 | Mandatory B2B eInvoicing and real-time VAT reporting for domestic transactions begins. |
| 1 July 2030 | Mandatory cross-border (intra-EU) B2B eInvoicing and reporting starts. |
Transition Highlights
- IS EFA platform will be replaced by a Peppol-based infrastructure by 2027.
- Slovakia will adopt the European Standard EN 16931 for all eInvoices.
- Real-time reporting will enhance tax compliance and align with the EU’s VAT in the Digital Age (ViDA) initiative.
Slovakia E-Invoicing & E-Reporting Mandates
| Transaction Type | Entity Status | E-Invoicing Mandatory | E-Reporting Mandatory | Start Date |
|---|---|---|---|---|
| B2G | Established | ✅ Yes (via IS EFA) | ❌ No | 1 Aug 2019 |
| B2G | Non-Established | ✅ Yes (via IS EFA) | ❌ No | 1 Aug 2019 |
| B2B (Domestic) | Established | ✅ Yes | ✅ Yes (real-time) | 1 Jan 2027 |
| B2B (Domestic) | Non-Established | ✅ Yes | ✅ Yes (real-time) | 1 Jan 2027 |
| B2B (Intra-EU) | Established | ✅ Yes | ✅ Yes | 1 July 2030 |
| B2B (Intra-EU) | Non-Established | ✅ Yes | ✅ Yes | 1 July 2030 |
| B2C | Established | ❌ No | ✅ Yes (limited scope) | 1 Jan 2027 (TBC) |
| B2C | Non-Established | ❌ No | ✅ Yes (limited scope) | 1 Jan 2027 (TBC) |
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
